State Codes and Statutes

State Codes and Statutes

Statutes > Arizona > Title42 > 42-11116

42-11116. Exemption for property of arts and science organizations

Property of musical, dramatic, dance and community arts groups, botanical gardens, museums and zoos, qualified as nonprofit charitable organizations under section 501(c)(3) of the internal revenue code or under section 43-1201, is exempt from taxation if the property is used for those purposes and not used or held for profit.